A. Request For Appropriation: Between November 15 and December 15 in each year, the City Recorder shall ascertain, by examination of the County records, which, if any, of the property sold to the City is delinquent and about to be sold for general taxes, and report the property and the amount of taxes in each instance to the City Council, with the request that the amount thereof be appropriated to the County.
B. Warrant: It shall be the duty of the City Council to appropriate the amount recommended by the City Recorder. The City Treasurer shall thereon draw a warrant in favor of the County for the total sum of such delinquent taxes, and the City Recorder shall deliver the warrant to the County Treasurer, taking duplicate receipts therefor for each separate piece or parcel of property upon which the general taxes are thus paid. The City Recorder shall thereon deliver one of each such receipts to the City Treasurer and file and attach the other to the corresponding certificate of sale in his office.
C. Records: On receiving such receipt, the City Treasurer shall make entry on his tax sale record, opposite the corresponding property, of the date and amount of taxes paid. Such taxes shall thereafter draw interest at the rate of twelve percent (12%) per annum, and shall be included in the amount required to be paid for redemption of such property. (1979 Code § 6-223; amd. 1998 Code)